Page No.# 1/3 GAHC010142112026 2026:GAU-AS:10005 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Bail Appln./1904/2026 AMIT KUMAR JHA S/O. DHRUB NARAYAN JHA, R/O. H/ NO. 4, BANI NAGAR, REHABARI, GUWAHATI, ASSAM DISTRICT- KAMRUP (M), ASSAM. PIN-781008 VERSUS THE STATE OF ASSAM REPRESENTED BY THE P.P. ASSAM. Advocate for the Petitioner : MR. B CHAKRABORTY, MR G RENGMA Advocate for the Respondent : PP, ASSAM, Page No.# 2/3 BEFORE HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND ORDER 22.07.2026 Heard Mr. B. Chakraborty, learned counsel for the petitioner. 2. This application has been filed under Section 483 of the Bharatiya Nagarik Suraskha Sanhita, 2023, whereby the petitioner namely, Amit Kumar Jha, who is stated to have been in custody since 14.06.2026, has prayed for bail in connection with Special Task Force Police Station, Assam, No. 02/2026 under Sections 61(2)/318(3)/319(2)/336(3)/338/340(2) of BNS, 2023. 3. The allegation against the petitioner is that the petitioner, being a lawyer, has been involved in evading GST amounting to crores of rupees by representing a shell company. 4. It is submitted on behalf of the petitioner that the petitioner is an advocate and was acting on behalf of his client. The petitioner is a practicing advocate for GST cases and he has been representing several clients. It is submitted that he is innocent. 5. The learned AG, Mr. D. Gogoi has raised serious objection stating that there are incriminating materials in the case diary against the petitioner. He has been representing a non-existent company as well as a shell company. No transfer of goods could be detected after thorough investigation of this case. 6. It is further submitted that the petitioner is actively responsible for taking signatures on blank papers and also obtaining the Aadhar Card and PAN Card of two co-accused and framing the co-accused on the basis of these Page No.# 3/3 Aadhar Card and PAN Card. 7. I have also scrutinized the case diary. It reveals that there are incriminating materials against the petitioner. 8. However, it appears that, at this stage of investigation, the petitioner may be granted bail, as it is submitted that the petitioner being a practicing Advocate is not a flight risk. It is also submitted that the petitioner is willing to cooperate with the remaining part of the investigation. 9. In view of foregoing discussions, the above-named petitioner is enlarged on bail of Rs.30,000/- (Rupees Thirty Thousand) only with one surety of like amount subject to the satisfaction of the learned Chief Judicial Magistrate, Kamrup with following conditions: (i) the petitioner shall appear before the I.O on every fortnight, till completion of the investigation; (ii) the petitioner shall refrain from such activities with which he is alleged; (iii) the petitioner shall not leave the jurisdiction of the Court without prior permission. 10. On breach of any of the bail conditions, bail order shall stand cancelled. 11. Send back the case diary. 12. Accordingly, the bail application stands disposed of. JUDGE Comparing Assistant